Manual refund procedures extended for GST refund claims until the online module becomes available on the GSTN portal.
Manual refund procedures under the Uttar Pradesh GST framework were extended for claims relating to zero-rated supplies, inverted duty structure, deemed exports, and excess input tax credit in the electronic cash ledger. The earlier manual refund system had been continued through successive government orders, and the period was further extended up to 30 June 2019 pending availability of the online refund module on the GSTN portal. The communication also directed circulation of the memorandum to district treasury officers and compliance by subordinate officers.

MEIS e commerce application format revised: mandatory online filing, separate applications per export point, and documentation requirements.
Amendment substitutes ANF 3D for MEIS e commerce exports, mandating online filing via DGFT e Com module, separate applications by export year and by each foreign post office/airport (max 50 shipping entries per application), inclusion of CA certificate (Enclosure A) and, for exports before 03.05.2016, landing certificate (Enclosure B), no application fee, and specified rules for realized FOB, entitlement calculation, late cut treatment tied to publication date and applicable HBP provisions.

Limitation period under DVAT requires completion of pending 2014 15 Annexure and Form 9 assessments before expiry to prevent time bar.
Immediate completion of pending Annexure 2A 2B mismatch assessments under DVAT and Central Form 9 assessments under CST for FY 2014 15 is mandated, as the four year limitation period under the DVAT regime expires on 31.03.2019. Assessing Authorities/Ward Incharges must finalise cases in accordance with the relevant Act and Rules before the deadline; Zonal Incharges are to monitor progress. Individual Assessing Authorities/Ward Incharges will be held personally responsible for revenue loss arising from failure to complete assessments within the limitation period.

Monetary limits for departmental wealth tax appeals extended to wealth tax with a defined tax-effect rule and writ exception.
The CBDT extends Circular No.3/2018 monetary limits to Wealth Tax appeals effective 5 February 2019, applying Para 3 thresholds mutatis mutandis. For Wealth Tax, tax effect is the difference between tax on assessed Net Wealth and tax if disputed wealth were excluded; interest is excluded unless interest chargeability is disputed, in which case interest is the tax effect. For penalty orders, tax effect is the quantum of penalty deleted or reduced. The monetary limits do not apply to writ matters.

Manual GST appeal filing continues where the online appeal module cannot properly route enforcement unit appeals.
Manual appeal filing under GST continues for enforcement unit orders because the online appeal module is not yet fully operational. Appeals may appear on the login ID of the division-linked appellate authority even where the designated appellate authority is the enforcement unit's appointed officer, and the module presently lacks appeal-transfer functionality. Technical issues are also noted for certain central tax and unregistered inter-State cases, so the earlier manual procedure remains in force until further orders.

Timely filing of returns and payment of tax by large taxpayers are to be strictly monitored and enforced.
Timely filing of returns and payment of due tax by large taxpayers are to be monitored and enforced through regular administrative review. The circular records that 830 taxpayers with turnover above Rs. 5 crore had not filed GSTR-3B for December 2018 by the specified date, and directs that details of non-filers be shared with assessing authorities so that large taxpayers in each zone and division file returns and pay due tax on priority. It also requires maintenance of lists of top large taxpayers and regular monitoring of GSTR-3B compliance.

Interest Equalisation Scheme expands eligibility to merchant exporters and increases support for MSME manufacturers on rupee export credit.
The Interest Equalisation Scheme provides interest equalisation on pre- and post-shipment rupee export credit through RBI and banks. Manufacturer exporters in designated tariff lines and merchant exporters are eligible for equalisation on those exports, while MSME manufacturers receive equalisation across all tariff lines with an increased rate effective from early November 2018; RBI notifications and operative guidelines govern implementation and claims.

Hazardous goods clearance: existing export examination procedure applies equally to containerized and LCL consignments, requiring compliance.
The procedure in Public Notice No.46/2017 for clearance and examination of export cargo classified as hazardous goods is expressly applicable to both containerized and LCL consignments; this notice operates as a standing order for Jawaharlal Nehru Custom House officers, and stakeholders with difficulties must approach the designated Deputy/Assistant Commissioner in charge of Appraising Main (Export) via the provided contact channels.

Filing deadline extension for GST collection statements permitted where portal registration issues prevented timely submission.
To address inability of certain operators to obtain portal registration and furnish monthly electronic statements of outward supplies and amounts collected, the State Government issued a Removal of Difficulties Order amending the Explanation to the provision that prescribes the statement, substituting the earlier deadline with a later date to extend the filing timeline for affected operators.

Composition scheme eligibility: exempt interest or discount on loans and deposits excluded from aggregate turnover calculations.
The value of exempt services by way of extending deposits, loans or advances, insofar as the consideration is represented by interest or discount, shall not be taken into account for determining eligibility for the composition scheme and shall be excluded when computing aggregate turnover for composition eligibility.

Section 80TTB phrase deletion clarifies explanatory text in salary deduction guidance under the income-tax circular.
Corrigendum deletes the parenthetical phrase "(not being time deposits)" from para 5.5.12 of Circular No.1/2019 concerning Section 80TTB, amending the explanatory text of the circular on income-tax deduction from salaries for FY 2018-19.

Realization of export proceeds in INR allowed where RBI permits, clarifying LUT usage and job work compliance rules.
Amendments effective 01.02.2019 update prior CGST circulars: realization of export proceeds in INR is permitted where RBI allows and acceptance of LUT for supplies to foreign countries and SEZs is allowable irrespective of invoice currency; job work rules are revised to restate principal's accounting responsibility, to apply specified time limits for return or onward supply with date of supply being when goods were sent and interest payable, to clarify job worker registration thresholds and valuation of job work services, and to confirm invoicing and tax liability rules for registered job workers; detention, recovery procedures and suspension of registration provisions are also amended with revised forms and payment mechanisms.

Realization of export proceeds in INR permitted, enabling acceptance of LUT for goods and services where RBI allows.
The IGST amendment allowing realization of export proceeds in Indian Rupees where permitted by the RBI is implemented: acceptance of Letter of Undertaking (LUT) for supplies of goods or services to countries outside India and to SEZ developers/units is permitted irrespective of payment currency, subject to RBI guidelines. Job work provisions are aligned with amended time limits and principal responsibilities; principals must invoice and declare supplies when prescribed time lapses, with interest payable. Detention payment timelines extended to fourteen days and recovery must be effected via FORM GST DRC-03/DRC-07, discontinuing GSTR-3B reversals.

Rescission of IGST/GST circulars: prior warehouse transfer guidance withdrawn and prior circular deemed rescinded on supersession.
The circular rescinds Circular No. 03/01/2018-IGST with effect from 01.02.2019 and confirms that Board Circular No. 46/2017-Customs stood rescinded from the date it was superseded, concerning the applicability of IGST/GST on goods transferred or sold while deposited in a warehouse; further clarification may be sought from the Board.

Supply of warehoused goods exclusion clarified; earlier IGST circular rescinded and non-supply treatment affirmed administrative.
Amendment to Schedule III treats transfers of warehoused goods to any person before clearance for home consumption as outside the scope of supply; the Board rescinds the earlier IGST circular on this matter and directs field formations to publicize the revised classification and report implementation difficulties.

Transition of CENVAT credit clarified to include service tax credits as eligible duties, while cesses remain excluded.
Transition provisions permit carryforward of CENVAT credit of service tax paid under section 66B of the Finance Act, 1994 as eligible duties; the term "eligible duties" should be read to include the categories listed in the existing explanations and construed broadly so as not to exclude service-tax credit. The expression does not import the stock-or-in-transit conditions in the explanations, and clauses that would link those conditions to transitional eligibility will not be notified. Transition of cesses is excluded by the inserted explanation, effective from its notified retrospective date.

Export regulation for biofuels: non fuel exports from EOU/SEZ allowed if feedstock is imported and DTA rules followed.
Exports of biofuels for non fuel purposes from EOU and SEZ units are permitted under the export provisions applicable to EOUs and SEZs, provided the feedstock for such export production is imported; transactions between SEZ and the domestic tariff area must comply with the restriction applicable to DTA exports and the existing export notification.

Financial assistance processing under Seva Bhoj Yojna: trade notice directs adherence to CBIC guidelines and public dissemination.
Guidance directs processing of applications for central financial assistance under the Seva Bhoj Yojna in accordance with the CBIC circular, requiring verification of eligibility, adherence to submission formats and supporting documentation, and internal processing controls; the trade notice also mandates dissemination of the circular's contents to trade associations and the public.

AI/ML reporting requirement mandates quarterly disclosure of AI and ML systems by market infrastructure institutions to the regulator.
MIIs must submit a standardized Annexure B reporting form quarterly to designated regulator email addresses within 15 days of quarter end, describing AI/ML applications in use, their implementation, whether cyber security controls apply, inclusion in system audits, and safeguards against abnormal behaviour; the scope covers NLP, neural networks, supervised/unsupervised learning, clustering, feedback driven systems and knowledge base systems as set out in Annexure A.

Customs filing suspension for tariff updates: bills of entry submissions halted temporarily; processing of earlier filings continues.
Submission of Bills of Entry in ICES and Section 48 approvals will be stopped at 18:00 on 1 February 2019 for tariff and notification directory updates; ICEGATE and Service Centre receipt will resume after updation and traders will be informed. Processing of Bills of Entry filed before 18:00 will continue; Shipping Bills remain unaffected. Export duty/cess changes for Shipping Bills filed on or after 1 February 2019 will be tracked and collected manually until directories are updated.